Among the specific tactics, USA Today says Smith reassigned real estate properties and other assets from his name to a trust in the name of his wife, Diana Smith, and to his adult children.

“Numerous transfers of cash, funds in bank accounts, or interests in certificates of deposit with significant cash values believed to be in excess of $1 million were transferred to Mrs. Smith, the Trust, the Debtor’s adult children or other insiders and/or affiliates since 2008,” a lawsuit obtained by the Business Journal read.

Smith allegedly also reworked his contract with Arkansas in order to have his payments deferred until after the bankruptcy proceedings, USA Today reports.

A week before he filed for bankruptcy, Smith signed a contract with Arkansas that stated $600,000 of his pay would be held and two lump sums of $300,000—one to be paid on Dec. 31, 2012, and the other Feb. 23, 2013. As a result, Smith was able to claim on his bankruptcy petition that his “net monthly income was just $107.66, after expenses,” USA Today wrote.

When he was first hired in April, Smith was to receive half his salary ($425,000) in monthly payments, and the other $425,000 was to come from the Razorback Foundation.

Arkansas athletic director Jeff Long said the payment arrangement was intended to help Smith with his retirement and was not an attempt to protect the coach from his creditors. Smith was a 10-month interim coach at Arkansas.

“There was absolutely zero efforts by the University of Arkansas, Razorback athletics, or the Razorback Foundation to assist coach Smith with hiding assets from bankruptcy court,” Long said, according to the Business Journal. “I’ve learned through this process that’s not something we could do, even if we wanted to.”

Smith says bad real estate investments during his time in Kentucky are the source of his financial problems. He personally guaranteed loans for real estate investments that went south.